DCIT CORPORATE CIRCLE 2 (1), CHENNAI vs. M/S GEMINI COMMUNICATIONS LIMITED, CHENNAI

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ITA 1441/CHNY/2018Status: DisposedITAT Chennai11 September 2018AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the order of the CIT(Appeals), stating that Section 14A is not applicable when the assessee has not claimed any exempt income. They relied on a previous tribunal decision and a High Court ruling.

What were the facts?

The Revenue appealed against the deletion of a disallowance made under Section 14A of the Income Tax Act. The Assessing Officer had made the disallowance, but the CIT(Appeals) deleted it.

What were the issues?

Whether Section 14A of the Income Tax Act is applicable when the assessee has not claimed any exempt income.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI

Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]

सुनवाई क� तार�ख/Date of Hearing : 11-09-2018 : 11-09-2018 घोषणा क� तार�ख /Date of Pronouncement आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

1.

In this appeal filed by the Revenue, which is directed against an order dated 30.01.2018 of ld. Commissioner of Income Tax (Appeals)-6, Chennai, it is aggrieved that ld. Commissioner of Income Tax (Appeals) deleted a disallowance made by the ld. Assessing Officer u/s.14A of the Income Tax Act, 1961 (in short ‘’the Act’’). Ld. Counsel for the Revenue submitted that though assessee 2. was not having any exempt income, Section 14A r.w.r.8D had to be applied considering CBDT Circular No.5/2014, dated 11.02.2014. /2018 :- 2 -: 3. None appeared on behalf of the assessee.

We have perused the orders and heard the contention of the 4. ld. Departmental Representative. Ld. Commissioner of Income Tax (Appeals) had deleted the disallowance u/s.14A r.w.r. 8D relying on a decision of this Tribunal in assessee’s own case for assessment year 2010-2011 in dated 18.03.2016. We also find that the Hon’ble Jurisdictional High Court in the case of Redington India Ltd vs. Addl. CIT, 392 ITR 623 had held that Section 14A of the Act had no application when assessee had not claimed exempt income. Accordingly, we do not find any reason to interfere with the order of the ld. Commissioner of Income Tax (Appeals).

In the result, the appeal of the Revenue stands dismissed. 5.

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